The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Even if a sales contract for real estate was concluded and the transfer price was fully paid, if the sales contract was terminated by dispute related to the performance of the sales contract, the above sales contract was retroactively null and void. Therefore, the disposition imposing capital gains tax on the seller on the premise that the seller had income from the transfer is illegal, and there is a correction claim system based on the cause of cancellation of the contract, such as cancellation of the contract, after the tax

Even if so, it is possible to dispute about the disposition itself.

(2) Upon examining the reasoning of the judgment of the court of first instance, the lower court: (a) concluded a sales contract with the Plaintiff to sell the instant land and building for KRW 3.2 billion (hereinafter “instant sales contract”) on July 7, 2008; and (b) B received KRW 500 million out of the sales price; (c) the Plaintiff received the instant land and building from a financial institution as collateral; and (d) the Plaintiff paid KRW 2.18 billion from the intermediate payment to the Plaintiff by July 30, 2008; and (e) the Plaintiff paid the remainder of KRW 520 million to the Plaintiff by August 20, 2008; and (e) the Plaintiff paid the remainder of KRW 3.5 billion to the Plaintiff by deeming that the dispute between the Plaintiff and the Plaintiff, including the criminal procedure, voluntary auction, etc., was pending; and (e) the Plaintiff agreed to return the instant land and building to the Plaintiff by agreement between the Plaintiff and the Plaintiff and the Plaintiff on July 3, 2013 to reinstate the Plaintiff’s new land and building 3.5 billion.

Furthermore, the lower court held the instant case.